The stamp duty regulations in different European countries
Authors
Bogdan-Dumitru Dimbu
'Ştefan cel Mare' University of Suceava
Abstract
In any European democratic state, for an individual or juridical person's accession to justice, he/it must pay for the service provided by the court authority meant to solve the existing litigation. Even though the stamp duties differ from one state to another, they appear to be a budgetary obligation owed by those individuals who request a certain prestation from the judicial institutions. These taxes may be definite or may represent a certain percent out of the value of the request.
Author Biography
Bogdan-Dumitru Dimbu, 'Ştefan cel Mare' University of Suceava